A MARKETING PLAN ON ESTABLISHING AJ’s CORN FARM IN

GENERAL SANTOS CITY

PRESENTED TO THE FACULTY OF SENIOR HIGH SCHOOL GRADE 11 - ABM

GENERAL SANTOS CITY NATIONAL SECONDARY SCHOOL

OF ARTS AND TRADES

GENERAL SANTOS CITY

A FINAL PAPER REQUIREMENT FOR

PRINCIPLES OF MARKETING

BY:

MARQUEZ, JC JAMES

CHATO, ARJAY

MARCH 2024
 CHAPTER I
Introduction
This chapter discusses the background of the study, rationale of the study,
objectives of the study, scope and delimitation of the study, the research design,
respondents, locale of the study, data gathering procedure, the definition of terms
used in the study and the significance of the study.

1.1 Background of the study

Corn has a long history in the Philippines, dating back to pre-colonial times when it
was already cultivated by indigenous peoples. It was introduced to the country by
early traders and settlers, and its cultivation has since become widespread,
particularly in rural areas.

In the Philippines, corn serves as a staple food for many people, especially in
regions where rice cultivation is less feasible due to environmental conditions. It is
used in various traditional dishes and is a key ingredient in Filipino cuisine.

Corn is also a crucial crop for livestock feed, particularly for poultry and swine
farming, contributing significantly to the country's livestock industry. Additionally, corn
is utilized in various industrial applications such as ethanol production and as a raw
material for food processing.

Over the years, the Philippine government has implemented various programs and
initiatives to support corn farmers, improve productivity, and promote sustainable
cultivation practices. Despite challenges such as fluctuating prices and weather
related issues, corn remains an essential part of the agricultural landscape and
economy in the Philippines.

Due to the many uses of corn, we the researcher foresaw the investment opportunity
in establishing AJ’s CORN FARM in General Santos City since it is located at the
Southern part of Mindanao where abundant land is found and much more available
for cultivation as it offers adequate supply of water for growing corn.
AJ’s CORN FARM will make use undeveloped and idle lands into more productive
cultural land and will further increase the production of corn in the Philippines.

The production volume of corn in the Philippines amounted to over eight million
metric tons, slightly lower than the produced quantity of 8.29 million metric tons in
the previous year. Over the past six years, about 2.5 million hectares of land were
utilized for cultivating corn in the Philippines.

The five top producers of Corn: Cagayan Valley is the leading producer of Corn with
624.6 MT, Ilocos Region with 387.2 MT, BARMM with 363. 7 MT, Northern
Mindanao with 315.4, and SOCCSKSARGEN with 250.9 MT. In 2022, BARMM had
a 1,142,287.62 MT volume of production and a 13.836% share in national
production.

Using latest available corn consumption data from the PSA for 2015-2016, the
highest per capita corn consumption was recorded in Zamboanga Peninsula (159
kg/year), Northern Mindanao (45 kg/year), Davao (41 kg/year), and Central Visayas
(37 kg/year). The average Philippine consumption was 15 kg/year. FAS Manila
estimates corn imports will increase to 1 million MT for MY 2023/24 because of a
domestic production shortfall. Corn production is expected to decline to 8.2 million
MT because of recent typhoons and the continued presence of fall armyworm.

1.2 Rationale of the Study

Venturing in this kind of business engage in producing essential commodity like corn
was conceptualize due to the expected massive demand for corn in both domestic
and international market. Corn is a staple food in many parts of the world, including
regions where it is consumed directly as a cereal grain or processed into flour, meal,
or other food products such as tortillas, cornbread, and breakfast cereals.

1.3 Objective of the Study

The objective of the study is to test the feasibility, viability and profitability of AJ’s
CORN FARM in the market of General Santos City. Specifically, the study aims to
answer the following aspects:
 a. Marketing- this is to determine the potential market, opportunities and threats
and to identify the factors from external environment and how it would affect
the business itself.
b. Technical- to provide an overview of the overall operations including the
machineries needed in manufacturing as well as the sources of raw materials,
labor and utilities.
c. Management- to determine the most appropriate and effective type of
organizational structure to achieve organizational goals.
d. Financial- to assess the resources required with detailed estimated total cost
and benefits.
e. Socio-economic- to figure the social and economic effect of the proposed
venture and how it would contribute to community and nation as a whole.

1.4 Scope and Limitation

AJ’s CORN FARM project is primarily focused in assessment of it's viability in
market,technical,financial,managementand socio-economic aspects. The project aim
to explore the possibility of economic growth for corn that could offer to General
Santos City.

The project is limited only to the establishment of the farm in General Santos City
and does not cover concern which do not directly from part of corn production.The
respondents will be the people who are exposed and knowledgeable in the
operations of the corn farm production.

1.5 Research Methodology

This part of study presents and discusses the methodological aspects of research
which includes the research design, the respondents, the locale of the study and the
data gathering procedure.

1.5.1 Research Design

This study will employ quantitative research design using review of related literature
and the data collected from conducted survey to associate factual information to
support investors in making a project decision. Quantitative Research is used to
quantify the problem by way of generating numerical data or data that can be
transformed into usable statistics. It is used to quantify attitudes, opinions, behaviors,
and other defined variables – and generalize results from a larger sample population.
Quantitative data collection methods include various forms of surveys – online
surveys, paper surveys, mobile surveys and kiosk surveys, face-to-face interviews,
telephone interviews, longitudinal studies, website interceptors, online polls, and
systematic observations, articles and published data.

1.5.2 Respondents

The respondents of this study will be the employees of Mincorn Milling Inc. who is
also engaged in manufacturing corn operating in Region XII located at City Heights,
Leon Llido St. General Santos City in South Cotabato. The proponent selected the
mentioned company, preferably the employees with technical adequacy in plant
operations for data must be collected from only those people who are most relevant
to the objectives of the study.

1.5.3. Locale of the Study

This study will be conducted in General Santos City. The proposed AJ’s Corn Farm
is going to be established within the same place specifically in City Heights Leon
Llido St. where bountiful of land is found and significantly more accessible for
development. The area of the proposed project offers loam soils that is good for
germination of seeds.

1.5.4. Data Gathering Procedure

The researcher shall first acquire approval to the business manager to conduct
survey for the study. Upon approval, the researcher shall now send an email to its
respondents asking for favorable effort and time to gather data with the use of online
survey questionnaire.

Using the review of related literature, researcher will search for reliable RRLs
sources, published data, and articles that is related to corn farming in the industry of
the Philippines.

All the data gathered will be tabulated, collected, and statistically computed for data
analysis and interpretation.
1.6 Definition of Terms

The following terms below are defined based on how they are operationally used in
the feasibility study to provide better understanding and comprehension:

Demand- this refers to the request or consumer desire to consume sugar.

General Santos City- a highly urbanized city in Region XII where the proposed
project will be located.

Corn- is a tall annual cereal grass (Zea mays) that is widely grown for its large
elongated ears of starchy seeds.

Farm- a tract of land, usually with a house, barn, silo, etc., on which crops and often
livestock are raised for livelihood.

AJ’s Corn Farm- this refers to name of the proposed project. It is a manufacturing
business producing corn.

Loam Soil- Rich, friable (crumbly) soil with nearly equal parts of sand and silt, and
somewhat less clay.
 Significance of the Study

This study would be a great contribution to the vast knowledge in engaging agribusiness like

sugar mill. Vital results of this investigation could be highly significant and beneficial

specifically to the following:

Local Government Unit. This study will provide local government unit here in General

Santos City data as a basis in figuring out how sustainable the project will be and how it

would contribute to governmental goals and objectives.

Investors. For the investors to assess physical and financial resources needed and to

determine the potential market, competitors, facility cost and revenues in project

development.

SHS ABM Students. For the student to gain knowledge on establishing business and the

technical process of exportation.

Finally, To the Researcher. This study provides the Researcher a great idea in venturing

sugar mill business in the future.

 CHAPTER II

Marketing Aspect

This chapter presents the whole marketing aspect including the market situation, market

share, strengths, weaknesses as well as opportunity and threats, total demand and supply, the

competition together with the business promotional strategy.

2.1 Business Description

The proposed project GFarmers Sugar is a sugar manufacturing business to be located at

General Santos City. The business shall utilize modernize machineries and equipment to

improve quality product and ensure efficient production. GFarmers Sugar will be in the

form of partnership for engaging in manufacturing type of business requires huge

capitalization; therefore, partner is needed, for it enables sharing of financial burdens in terms

of the expenditures and capital. Furthermore, GFarmers Sugar shall stick to its obligation and

responsibility to its consumers of providing and producing the highest quality of sugar.

2.1.1 Vision, Mission, Goals, and Business Logo

The mission and vision statements are very important for these will serve as a compass and

destination of the organization respectively. Having clear vision, mission and goals provide a

focal point that helps to align everyone with the organization, thus ensuring that everyone is

working towards a single purpose. This helps to increase efficiency and productivity in the

organization.
2.1.1.1 Vision

To become one of the leading sugar manufacturing in the Philippines and contribute to the

sustainable growth of the community.

2.1.1.2 Mission

GFarmers Sugar ensures continual improvement in the quality, efficiency and productivity

through effective implementation of Quality Management System. GFarmers Sugar

encourages and protects sugarcane farmers and workers who shall provide high productivity

and good quality sugar. The company is not only committed to enhance customer satisfaction

by providing high quality sugar but also committed to fulfil corporate social responsibility to

be a good corporate citizen.

2.1.1.3 Goals

Enhance customer satisfaction by providing high quality sugar at a lower cost,

Ensure the security and health of the environment, employee, and facilities,

Expanding customer base by exploring both domestic and international markets and be open

for innovation and development in sugar industry,

Provide livelihood opportunities, develop alternative farming systems

Recognize not only the need of customers but also its employees, and

Strive for excellence in such ways that maintain company’s integrity and objectives.
2.1.1.4 Business Logo

A business logo is a recognizable graphic design, often in a form of name, symbol or

trademark that helps in building brand identity. Below is the business logo of GFarmers

Sugar.

Figure 1. Business Logo

The logo of the proposed business “GFarmers Sugar”. It has sugarcane for it is the major

crop use for sugar production. It has tag line “Pioneer in manufacturing sugar” since it will be

the first sugar mill here in General Santos City.

2.2 The Product

Sugar industry is very important in food manufacturing businesses. Raw sugar is presently

utilized as the raw material or ingredients most specifically in confectioneries and other sweet

beverages.

RAW SUGAR- this refers to the main product offered by GFarmers Sugar. Table below

presents the description of commodity.

RAW SUGAR
 Raw sugar retains all the mineral and acid impurities of the

sap it came from, which accounts for its unique and varied

flavor. Modern refineries run raw sugar through a centrifuge

and neutralize its acidity with alkaline compounds to produce

pure sucrose crystals devoid of any flavor besides sweet.

Table 1.
The Product

2.3 Market Research Analysis

The Market Research Analysis presents the Target Market prescribed by GFarmers Sugar,

the Market Size and Trends, the Competition, Estimated Market Share, Marketing Strategy,

Pricing Strategy and Promotional Strategy.

2.3.1 Target Market

A target market refers to the group of potential customers to whom GFarmers Sugar would

like to sell its products. According to SRA, almost all sugar produced in the Philippines is

consumed locally. Roughly domestic consumption is accounted for by industrial users,

households, and other institutions (e.g., restaurants, bakeries, and hospitals). The largest

Philippine sugar export market is the United States. Thus, the target market of the proposed

project are the importers of sugar abroad particularly in US and the domestic household

specifically in Region XII. However, target market will not only be limited to these specific

locations and still be open for opportunities to other areas.

2.3.2 Market Size and Trends

Market Size
According to the Philippine Statistics Authority (PSA), the total number of households in the

country in 2015 was recorded at 22.98 million, higher by 2.81 million compared with the

20.17 million households posted in 2010. In 2000, the total number of households was 15.28

million. With the corresponding total number of households in Region XII

(SOCCSKSARGEN) shown below. The researcher chooses to identify the number of

households for sugar is commonly purchase per household.

Estimated Market Size

Particulars Total

Total Number of Household 1,050,680

Less: Poverty Rate 30.50%

Target Market 730,223

% of Willing Respondents 90%

Market Share 584,178

Less: Margin of Error 10%

Estimated Market Size 525,761

Table 2.

Estimated Market Share

The researcher has calculated the total population for household in order to compute
the market size of the business. The calculated population for that bracket in 2018 is
1,050,680. The business target market will be calculated by deducting the poverty rate of
30.5% according to Philippine Statistics Authority derived fromhttp://rsso12.psa.gov.ph/.
Then, it is multiplied by 80% which is the willing respondents. The percentage of willing
respondents is computed using the survey that was conducted among 100 respondents. The
80 individuals are interested in the business if it will be established.
Trends

Global demand for sugar is increasing and is anticipated to grow in the next decade because

of the higher demand from food industries. In Philippines, the “Food and beverage industry is

one of the biggest contributors to the nation's economy making up about half of

its manufacturing sector and contributing about 23-24 percent of the country's GDP. The

sector uses sugar across a wide range of product depending on what type of food product that

the businesses are seeking sugar to provide.

According to the Department of Trade and Industry (DTI) in www.dti.gov.ph, sugar is one of

the prime commodities traded in the market today. Most sugar comes from the tropical

sugarcane which can be processed either as refined or raw. The presence of a large Sugar

Mill (North Cotabato Sugar Industries Inc.) encouraged sugar planters to expand sugar

plantation in the province. In fact, in Region 12 the area of sugarcane plantation totals 14,000

hectares. The production in metric tons amounted to 576,349 with the yield per hectare of

53.59 metric tons. This is an indicator that there is a significant demand for sugarcane in the

region specifically, for muscovado sugar production and raw sugar.

2.3.3 Competitions

To understand your competition, it is most important to begin by examining the marketplace.

In Mindanao, there are three (3) existing sugar mills which consider as the indirect

competitors of GFarmers Sugar and One (1) direct competitor. Two are located from

Bukidnon namely; Busco Sugar Milling Co., and the Crystal Sugar Co., Inc. in Maramag,

Bukidnon. One is from Davao Del Sure namely Davao Sugar Central Co., Inc. The only one

direct competitor which is the Cotabato Sugar Central Co., Inc. from Matalam, North

Cotabato since it is the only existing player in Region XII. The competition in winning
customers is tight for they already their brand recognition and connections. Competitors shall

not be limited to existing players but also consider those who potential new entrants of the

same field of business. As a new entrant of the industry, it is crucial for business to enter

market. Difficulties may arise on the aspects of marketing, technical and financial. Still,

diversifying market options and alternatives could help in achieving success.

2.3.4 Demand

Demand is an economic principle referring to a consumer’s desire to avail the proposed

business and willingness to pay a price for a specific product. Since the project has limitation

like limited resources, finding requirements and manufacturing capacity, the researcher

decided to consider 15-64 years old as a primary consumer.

In the Table below, it summarizes the frequency of annual market consumption (per kilo).

The total frequency in a year shall be used in getting the total demand for the business.

No. of Total Frequency in

Period respondents % Frequency Year
Daily 4 5% 365 18.25
Once a week 15 19% 52 9.88
Twice a week 15 19% 104 19.76
Once a month 31 38% 12 4.56
Twice a month 15 19% 24 4.56
TOTAL 80 100% 57.01
Table 3.
Frequency of Annual Market
To come up with the average frequency, for daily, 4 respondents with a percentage of 5%

multiplied to its frequency of 365 resulted to 18.25 frequency in a year. For once week, the

percentage of 15 over 80 is 19%, multiply it to 52 for the frequency results to 9.88. For the

period of twice a week, the willing respondents’ percentage is 19% computed by 15 divided

by 80, and then multiplies it to 104 and get a frequency of 19.76. For the period of once a
month, the frequency in a year is 12, so just multiply the percentage of willing respondents 31

by the frequency of 38%. Lastly for the period of twice a month, with 15 respondents

equivalent to 19% multiplied by its frequency which is 24, resulting to 4.56. Summing it, the

annual frequency for the business is 10. In the table below shows the calculation in getting

the total demand of the GFarmers Sugar.

Particulars Total

Estimated Market Size 525,761

Average Frequency 57.01

Total Demand in kilos 29,973,635
Total Demand in bags (50 kls.) 599,473
Table 4.

Total Demand

The total market size of the business, 525,761 is multiplied to the average frequency of 57.01,

to get annual total demand. The calculated estimated annual demand is 29,973,635 kilos.

2.3.5 Supply

In the market, there is only one existing registered sugar mill in Region XII engaged in

manufacturing raw sugar. The Cotabato Sugar Central Co., Inc. it is formerly North Cotabato

Sugar Industries Inc. (NOCOSII), the factory is a sugar processing plant with rated capacity

of 4,500 tons cane per day (TCD) and a reduced overall sugar recovery of 84.86 % against

the standard overall recovery of 83.27% based on data taken from the CY 2013-2014 SRA

Annual Synopsis of Raw Sugar Factories. It is owned and operated by Pacific Sugar.
The supply of GFarmers Sugar is the average customers that the business could

accommodate. The table below shows the competitor’s market share of the proposed

business.

Competitor Market Share

Ave. No. of
Customers/bag No. of Working
Competitor Per Day Days Per Year Market Share
Cotabato Sugar
Central Co.,
Inc 800 312 249,600

Total 249,600

Table 5.

Total Supply

The researcher conducted interview on its competitor. The table presented above identified

the competitor’s average number of customers per day and their working days per year. The

competitor has total market share of 249,600.

2.3.6 Demand and Supply Analysis

This section presents and discuss how demand and supply affect each other. Demand and

supply must meet to also meet market’s satisfaction and minimize opportunity cost. The
demand and supply analysis is crucial to determine the available free market in the market.

Hence, it is very important to know and analyze the data.

The following computation shown in the table below will determined the free market which

is useful to come up with the total estimated market share of the proposed business to be put

in the demand pie chart.

Demand and Supply Analysis

Particulars Total

Annual Demand 599,473

Less: Annual Supply 249,600

Free Market 349,873

Table 6.

Demand and Supply Analysis

As shown above, the free market is derived from annual demand of 599,473 less the annual

supply of 249,600 base on competitor’s data.

2.3.7 Market Share

This section presents the estimated market share percentage of the proposed business. Thus,

the market share will be based on annual capacity that could be catered by the proposed

business in an annual or yearly basis.

The table below presents the estimated market share of GFarmers Sugar.

Estimated Market Share

Particulars Total
Table 7. Annual Capacity 99,216

Divided by Total Demand 599,473

Total 16.55%
 Estimated Market Share

The market share of the proposed business is computed by using the estimated annual
capacity, 99,216 which was compared to the annual market share whichever is lower, as
computed in table above. To be divided by free market that we have computed. The market
share of the proposed business is 16.55%.

Figure 2.
Estimated Market Share
As seen above, the blue portion represents the free market with 42% of the demand. Orange

covers the market share of Cotabato Sugar Central Co. Inc with 42%, while GFarmers

Sugar in gray portion having 16% market shares of total demand.

2.3.8 Machine Capacity

Generally, the capacity of a sugar plant is expressed in TCD (Tonnes cane crushing per day).
The table underneath shows the detailed information of the maximum capacity for the
proposed business.
 Annual Capacity
Total Minutes of Operation per Day (8 hrs. x 60 min) 480
Divided by the number of minutes required for
production 90
Total Capacity in production 5.3
Multiply by the Tonnes produced by Equipment 5
Total number of tonnes produced in a day 26.5
Multiply by the number of operation days per year 234
Total Capacity per year 6,201
Practical Capacity 80%
Estimated Annual Capacity 4,960.80
Multiply by kilos per tonne 1,000
Total number of kilos 4,960,800
Total Number of Bags per year (@50 kilos) 99,216
Table 8.

Machine Capacity

The proposed business will operate for 8 hours or 480 minutes a day. It is estimated that the

average number of minutes to cater each whole service flow will be at least 90 minutes. Total

minutes of operation per day divided by 90, the number of minutes required to cater each

customer, to get the capacity per day then multiply by tonnes per flow and the number of

days of maximum operations to get the capacity per year. Multiply the total capacity per year

by the practical capacity of 80% to get the estimated annual capacity of 4,960.80 tonnes.

Three months will be allotted for machines clearing and maintenance; one month before

operating, one month in between operations, and one month after operations. The ratio of

10:1 per tonne is the normal production of a sugarcane into sugar.

2.3 Market Strategy

This part of the study discusses the SWOT analysis, market penetration strategy, pricing

strategy and promotional strategy. Basically, the marketing strategy is influenced by the

price, promotion, place and services. Thus, the researcher used information obtained from the

interview conducted with its competitor as a tool in establishing sales promotion strategies,

pricing strategy and sale and service strategies for GFarmers Sugar.

2.3.1 SWOT Analysis

This analysis is an intended planning used for evaluating the strengths, weakness,

opportunities and threats for GFarmers Sugar. It identifies the external and internal factors

which are unfavorable and favorable for achieving the goal. The role of SWOT analysis is to

take information from environment and separates it into internal issues (strengths and

weaknesses) and external issues (opportunities and threats)

2.3.1.1 Strengths

Strengths are defined as what each business does best in its scope of operations which can

give it an upper hand over its competitors. The following are the strengths of GFarmers

Sugar:

● Customer-centric: GFarmers Sugar strongly focus to the customer’s feedback and

concerns as being the center of all actions to fully achieve customer’s satisfaction and

loyalty.

● Competent: GFarmers Sugar can very well compete to the market place and can

easily go with the trends in the society.

● Provides employment for locals- this will give employment opportunity for local

citizen and source of livelihood for farmers and their families.

 ● Machineries and equipment- utilization of modernized equipment to increased

business productivity.

2.3.1.2 Weaknesses

Weaknesses are used to refer to areas where the business or the brands needs improvement.

Some of the key weaknesses of GFarmers Sugar are:

● High Production Cost- establishing sugar mill requires huge capitalization.

● Technical Problem- problems that may arise in operation (in terms of equipment,

delivery and material handling) that could not be address easily.

● Management Issues- issues regarding internal management such as performance level,

communication and poor teamwork may put business into risk.

2.3.1.3 Opportunities

Opportunities refer to those avenues in the environment that surrounds the business on which

it can capitalize to increase its returns. Some of the opportunities include

● Location- General Santos City is one of the potential areas for sugarcane plantations

in Mindanao as identified by Philippine Agricultural Development and Commercial

Corporation. With the potential area (in hectares) of 22,000, thus this gives better

opportunity for investment as location is qualified for the plant and expansion.

● Increasing Demand- demand for sugar in global market is expected to increase in next

decades.

● Market Expansion- high demand would create opportunity for expansion domestically

and internationally.
2.3.1.4 Threats

Threats are those factors in the environment which can be detrimental to the growth of the

business. Some of the threats include:

● Climate Change- vulnerable to climate change through the direct effects of changing

climate conditions

● Government Policy and Control- Government intervention might cause to the changes

in tariff and other legal requirements that might be a risk for the business.

● Low sugar yield- the Philippines has low sugar yield compared to players in other

countries

● New Entrants- this refers to those entity who would possibly engage to the same field

of business that offers the same products as GFarmers Sugar.

● Refined Sugar/Sugar Substitute- demand for refined sugar (white sugar) or other

sugar substitutes such as fruit sweetener could affect demand for sugar.

2.3.2 Market Penetration Strategy

This strategy focuses on capturing large share of in an existing market. GFarmers Sugars

seeks to gain greater dominance in market which it already has an existing offering. As a new

player, price is the key to market penetration. With a reasonable price but lower than the

existing player, business could enter market easily.

2.4 Pricing Strategy

The pricing strategy works well specially in market place where consumer are price sensitive.

Adjusting on price to increase sales could be used as a tactics. Increasing price consistently
may make your customer believe that GFarmers Sugars is a high-profit motive company.

Lowering price too often would make your customer think that GFarmers Sugars offers

sub-standard product. Thus, alteration (increase or decrease) of prices is very important.

Price

Cotabato Sugar Central Co., Inc. PHP 1700.00

GFarmers Sugar PHP 1,695.00

Price Difference PHP 5.00

Table 9.

Pricing Strategy

In the last SRA price monitoring report showed that the average retail cost of domestic raw

sugar is Php 1,681.67 per 50-kilo bag, thus the price that was set up by GFrarmers Sugars

incorporates competitive price strategy to make it more reasonable and affordable.

2.5 Promotion Strategy

Promotional activities are also essential factor in building brand awareness. A promotional

strategy is the marketing communication with customers. It is the strategic plan for promoting

business or a roadmap for GFarmers Sugar to reach out its target audience/customers.

Below are the promotional approaches to be used:

 ● Direct Marketing- GFarmers Sugar shall have its sales personnel/team who is in

charge of promoting offering directly to consumer through the means of direct email,

sales meeting or sampling.

● Traditional advertising- paid advertisements to reach bigger audience like printing

ads.and digital ads

● B2B promotion- this refers to business to business promotion where GFarmers

Sugar offers its product to another retail company or other business that is engage in

sweet products.

● Discounts- high volume of purchase will be at the discounted price.

CHAPTER III

CONCLUSIONS AND RECOMMENDATIONS

CONCLUSIONS

Based from the data shown above, we have concluded that . . .

RECOMMENDATIONS

The group recommended that .. . .